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A-6.002 - Tax Administration Act

Section 59.3.1
Disposition versions

Full text
59.3.1. Every person who, wilfully or in circumstances equivalent to gross negligence, fails to pay, deduct, withhold, collect or remit a duty imposed under a fiscal law and who, in relation to that duty, fails to file a return or report as and when prescribed by a fiscal law, a regulation made under such a law or a ministerial order, incurs a penalty equal to 50% of the amount of the duties the person so failed to pay, deduct, withhold, collect or remit.
However, the penalty applies only if the person did not file the return or report although required to do so under section 39.
2006, c. 7, s. 9.
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